27 CFR 24.323

§ 24.323 Excise Tax Return form.

United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective

Cite this

Citation: 27 CFR 24.323, § 24.323 Excise Tax Return form, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/117015
Permanent ID: ys:prov:117015@1
SHA-256: ce3e136dc73395ea0fc6f8747bfa16941604a4c7c4b73148c346160bef380277

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Full text

A proprietor who removes wine subject to tax shall prepare a TTB F 5000.24 , Excise Tax Return. Any increase or decrease in tax due to previous return errors or for authorized credits will be shown on the return. The TTB F 5000.24 will be prepared and filed by the proprietor in accordance with the instructions printed on the form.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.